Hi,
When determining whether a business is male or female you take into consideration the essence of the business, what is the nature of the business or the inspiration out of which it came? According to Marie businesses that tend to deal with yang aspects such as finance, technology; any external for-profit oriented business would be considered male. Business that deal with yin aspects like healing, nursing, care-taking and also non-profits would be considered female.
Your friend and her business partner would have their own kua numbers and then you would determine the business's kua number based on the year it went public and what the essence of the business is.
All the best!
Kat
